西部大开发战略为中部地区①（笔者以下将其中的江西省、河南省、湖南省、湖北省简称为“四省”）调整经济结构、壮大地方税源、增强税收发展后劲、促进地方税收与经济建设的协调发展提供了契机。笔者认为，认真研究中部地区税收与经济发展的现状及相互关系具有重要的现实意义 The strategy for the development of the western region is to adjust the economic structure in the central region ① (hereinafter Jiangxi, Henan, Hunan and Hubei as the “four provinces”) to adjust the economic structure, strengthen the local tax sources, enhance the stamina of tax revenue development and promote local tax revenue and economy The coordinated development of construction provided an opportunity. The author believes that it is of great practical significance to conscientiously study the status quo and mutual relations of taxation and economic development in the central region